 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 σελίδες
...business is the receipt of deposits, and other than a life-insurance company or surety company) if — (A) at least 80 per centum of its gross income for the...stock or securities) gains from the sale of stock or securities, and (B) at any time during the last half of the taxable year more than 50 per centum... | |
 | United States. Congress. Senate. Committee on Finance - 1935 - 422 σελίδες
...(italics new): "The term 'personal holding company' means any corporation (other than * * *) if (A) at least 80 per centum of its gross income for the...year is derived from royalties, dividends, interest (except lawful interest received from an individual on an indebtedness which did not exceed $300 in... | |
 | United States U.S. Congress. Senate. Committee on finance - 1935 - 420 σελίδες
...(italics new): "The term 'personal holding company' means any corporation (other than * * *) if (A) at least 80 per centum of its gross income for the...year is derived from royalties, dividends, interest (except lawful interest received from an individual on an indebtedness which did not exceed $300 in... | |
 | United States. Congress. House. Committee on Ways and Means - 1935 - 364 σελίδες
...entire taxable year, and (2) less than 80 per centum of the gross income of such subsidiary corporation for the taxable year is derived from royalties, dividends, interest, annuities, and gains from the sale of stock or securities." If this amendment is adopted, then corporations organized... | |
 | United States. Internal Revenue Service - 1936 - 604 σελίδες
...bank, as denned in section 104, and other than a life-insurance company or surety company) if — (A) at least 80 per centum of its gross income for the...stock or securities) gains from the sale of stock or securities, and (B) at any time during the last half of the taxable year more than 50 per centum... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 σελίδες
...bank, as defined in section 104, and other than a life-insurance company or surety company) if — (A) at least 80 per centum of its gross income for the...stock or securities) gains from the sale of stock or securities, and (B) at any time during the last half of the taxable year more than 50 per centum... | |
 | United States. Congress. Senate. Committee on Finance - 1936 - 996 σελίδες
...defined in tills paragraph, the sum of the portions of the gross incomes of all members of the group derived from royalties, dividends, interest, annuities, and (except in the case of regular dealers in stocks or securities) gains from tUe sale of stock or securities, is less than 80 per centum of the... | |
 | United States. Congress. Senate. Committee on Finance - 1936 - 1060 σελίδες
...defined In this paragraph, the sum of the portions of the gross incomes of all members of the group derived from royalties, dividends, interest, annuities, and (except In the case of regular dealers in stocks or securities) gains from the sale of stock or securities, is less than SO per centum of the... | |
 | United States. Congress. Joint Committee on Tax Evasion and Avoidance - 1937 - 520 σελίδες
..."personal holding company" means any corporation (other than a banking or insurance corporation) if — (A) at least 80 per centum of its gross income for the taxable year is derived from rents, royalties, dividends, interest, annuities, and (except in the case of regular dealers in stock... | |
 | United States - 1939 - 780 σελίδες
...(other than mineral, oil, or gas royalties), annuities. (b) STOCK AND SECURITIES TRANSACTIONS. — Except in the case of regular dealers in stock or securities, gains from the sale or exchange of stock or securities. (c) COMMODITIES TRANSACTIONS. — Gains from futures transactions... | |
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... at least 80 per centum of its gross income for the taxable year is derived from royalties, dividends, interest, annuities, and (except in the case of regular dealers in stock or securities) gains from the sale of stock or securities, and... 
